Wednesday, May 13, 2020
The Life and Accomplishments of Marcus Aurelius
Marcus Aurelius (r. A.D. 161-180) was a Stoic philosopher and one of the five good Roman emperors (r. A.D. 161-180). He was born on April 26, A.D. 121, according to DIR Marcus Aurelius, or perhaps April 6 or 21. He died on March 17, 180. His Stoic philosophical writings are known as the Meditations of Marcus Aurelius, which were written in Greek. He was succeeded by his son the infamous Roman emperor Commodus. It was during the reign of Marcus Aurelius that the Marcomannic War broke out at the northern frontier of the empire. It was also the time of the important physician Galen who wrote about a particularly virulent pandemic that was given Marcus Aurelius family name. Quick Facts Name at birth: Marcus Annius VerusName as emperor: Caesar Marcus Aurelius Antoninus AugustusDates: April 26, 121 - March 17, 180Parents: Annius Verus and Domitia Lucilla;Adoptive father: (Emperor) Antoninus PiusWife: Faustina, daughter of Hadrian; 13 children, including Commodus Family History and Background Marcus Aurelius, originally Marcus Annius Verus, was the son of the Spanish Annius Verus, who had received patrician rank from Emperor Vespasian, and Domitia Calvilla or Lucilla. Marcus father died when he was three months old, at which time his grandfather adopted him. Later, Titus Antoninus Pius adopted Marcus Aurelius at the age of 17 or 18 as part of an agreement he had made with Emperor Hadrian promoting Antoninus Pius to the status of heir. Career The Augustan History says that it was when Marcus was adopted as heir that he was first called Aurelius instead of Annius. Antoninus Pius made Marcus consul and caesar in A.D. 139. In 145, Aurelius married his sister by adoption, Faustina, daughter of Pius. After they had a daughter, he was granted tribunician power and imperium outside Rome. When Antoninus Pius died in 161, the Senate awarded the imperial power to Marcus Aurelius; however, Marcus Aurelius gave joint power to his brother (by adoption) and called him Lucius Aurelius Verus Commodus. The two co-ruling brothers are referred to as Antonines -- as in the Antonine plague of 165ââ¬â180. Marcus Aurelius ruled from A.D. 161-180. Imperial Hotspots SyriaArmenia (Marcus Aurelius took the name Armeniacus)Parthia (took the name Parthicus)Chatti (took the name Germanicus by 172 since the name appears in inscriptions then [Cassius Dio])BritonsMarcomanni (when Aurelius defeated them and freed the Pannonian provinces, he and his son Commodus celebrated a triumph) Plague As Marcus Aurelius was preparing for the Marcommanic War (along the Danube, between Germanic tribes and Rome), a plague broke out killing thousands. The Antonini (Marcus Aurelius and his co-emperor/brother-by adoption) helped with burials expenses. Marcus Aurelius also aided the Romans in time of famine and so is thought of as a particularly benevolent rule. Death Marcus Aurelius died in March 180. Before his funeral, he had been declared a god. When his wife, Faustina, had died in 176, Marcus Aurelius asked the Senate to deify her and built her a temple. The gossipy Augustan History says that Faustina had not been a chaste wife and that it was considered a stain on Marcus Aurelius reputation that he promoted her lovers. Marcus Aurelius ashes were put in Hadrians mausoleum. Marcus Aurelius was succeeded by his biological heir, in contradistinction to the previous four good emperors. Marcus Aurelius son was Commodus. The Column of Marcus Aurelius The Column of Marcus Aurelius had a spiral staircase leading to a top from which one could view the Antonine funerary monuments in the Campus Martius. Marcus Aurelius German and Sarmatian campaigns were shown in relief sculptures spiraling up the 100-Roman-foot column. The Meditations Between 170 and 180, Marcus Aurelians wrote 12 books of generally pithy observations from what is considered a Stoic perspective while emperor, in Greek. These are known as his Meditations. Source ââ¬Å"Marcus Aurelius Antoninus - 1911 Encyclopedia Britannica - Bible Encyclopedia.â⬠à StudyLight.org, www.studylight.org/encyclopedias/bri/m/marcus-aurelius-antoninus.html.
Wednesday, May 6, 2020
Succubus Dreams CHAPTER 6 Free Essays
I hadnââ¬â¢t realized how late it was until I showed up at Sethââ¬â¢s around two. He actually wasnââ¬â¢t writing for a change, and I found him sprawled on the couch, flipping through late night television programming. ââ¬Å"Hey,â⬠I said, dropping my coat and purse near the door. We will write a custom essay sample on Succubus Dreams CHAPTER 6 or any similar topic only for you Order Now He glanced up from the TV. Its light cast ghostly shadows on his face in the darkness. ââ¬Å"Sorry itââ¬â¢s so late. Something came up.â⬠ââ¬Å"Yeah,â⬠he said, voice still flat. ââ¬Å"I can tell.â⬠Immediately, I caught his meaning. It was a sign of how well heââ¬â¢d come to know me and recognize subtle succubus signals. I was wreathed in Judeââ¬â¢s life energy. Immortals would actually perceive it as a literal glow. Mortals couldnââ¬â¢t see it, but they could sense something insanely alluring and attractive about me. Usually, they just wrote it off as a sign of my beauty. Seth knew better. When he sensed it around me, he knew what Iââ¬â¢d been doing. I hated for him to see me like this, but it was inevitable. ââ¬Å"Sorry. Itââ¬â¢s what I do. You know that.â⬠ââ¬Å"Yeah,â⬠he agreed, sounding tired ââ¬â mentally tired, not physically tired. He straightened up. ââ¬Å"But did you have to do it tonight? You trying to punish me for standing you up?â⬠I sat down in the armchair across from him. The energy from Jude burned through me and made me feel alive. I didnââ¬â¢t want a fight with Seth to ruin my good mood, particularly after Iââ¬â¢d been so annoyed for most of the evening. ââ¬Å"I did it to survive. I wasnââ¬â¢t trying to get back at you.â⬠He sighed and stared off into a dark corner. ââ¬Å"Itââ¬â¢s so hard sometimes.â⬠I moved over to the couch, scooting up beside him. ââ¬Å"I know.â⬠He slid his arm around my shoulders and regarded me with a look both tender and exasperated. Leaning down, he brushed his lips against my neck. The small touch made my blood burn. ââ¬Å"God, youââ¬â¢re beautiful. I just wish it wasnââ¬â¢t the result of some other guy.â⬠ââ¬Å"Yeah,â⬠I said. ââ¬Å"Me too.â⬠ââ¬Å"Sorry I blew up.â⬠ââ¬Å"You call that blowing up?â⬠I asked. ââ¬Å"That was nothing.â⬠ââ¬Å"And Iââ¬â¢m sorry I stood you up. That wasnââ¬â¢t right.â⬠Seth had moved up my neck and now nibbled my ear. I closed my eyes and tilted my head back. ââ¬Å"Itââ¬â¢s okay,â⬠I assured him. ââ¬Å"Really.â⬠ââ¬Å"Youââ¬â¢re awfully forgiving.â⬠ââ¬Å"Hey, what can I say? Christmas love and kindness, right?â⬠He laughed and ran his fingers through my hair. ââ¬Å"For someone allegedly so evil, you sure are good.â⬠ââ¬Å"Well,â⬠I said, pressing into him. ââ¬Å"Iââ¬â¢m not that good. Iââ¬â¢m thinking some very bad thoughts right now.â⬠ââ¬Å"Yeah. Me too. If our thoughts condemn us, I think Iââ¬â¢m headed straight for Hell.â⬠ââ¬Å"No, you arenââ¬â¢t. Hugh says your soulââ¬â¢s like a supernova. Youââ¬â¢re going straight to the pearly gates.â⬠Warm love and desire enfolded us, supplanting the cold tension. Yet as we curled up and chatted about light topics, I couldnââ¬â¢t help but morosely think this was a common scene between us. Fight. Brood. Apologize. Snuggle. In all the fantasies of a stable relationship that Iââ¬â¢d harbored over the last millennium, this pattern had never been a part of them. After a while, we sort of surpassed snuggling and moved onto something of a more adult nature. At least I did. Sometimes Seth could be coaxed into sating his lust, though it always made him incredibly self-conscious. Me, I loved watching him come. He was always so damnably blas?à ¦ that seeing him lose control in an orgasm almost did more for me than my own climax. He apparently had the same feelings toward me and was content to simply watch me touch myself tonight. After not getting off with Jude, I was more than happy to take things into my own hands. When I finished, languid and content afterward, he lay down on the couch beside me, lacing his fingers with mine. ââ¬Å"I donââ¬â¢t think Iââ¬â¢ll ever get tired of that,â⬠he sighed. ââ¬Å"You should finish yourself off.â⬠ââ¬Å"Iââ¬â¢m okay.â⬠ââ¬Å"You sure?â⬠He smiled. ââ¬Å"Self-control, Thetis. Self-control. Besides, I have a good imagination. Sometimes itââ¬â¢s enough to pretend Iââ¬â¢m the one doing that to you.â⬠I shivered as an image of Seth played in my mind, his body inside of me while I came, muscles clenching around him as I cried out his name and dug my nails into his back. ââ¬Å"Jesus,â⬠I said softly, closing my eyes. ââ¬Å"Yeah.â⬠We realized then that it was really late and started getting ready for bed. When I emerged from the bathroom after brushing my teeth, I found him waiting for me in the bedroom with a small box. He handed it over. ââ¬Å"I told you I had an early present.â⬠I turned the package over in my hands, running my fingertips over the edges. It had been wrapped in gold paper and had a red bow. Judging from the sloppy wrapping and misaligned ribbon, I was willing to bet heââ¬â¢d wrapped it himself. I offered up a small grin. ââ¬Å"Itââ¬â¢s way too early. Presents before Christmas? Thatââ¬â¢s not right. I mean, Iââ¬â¢m not that evil.â⬠He sat back on the bed, leaning against the headboard, looking supremely pleased with himself. ââ¬Å"Well, I am. I guess my soul just dimmed a little. Open it.â⬠Sitting down as well, I hesitantly tore the paper. There was no question in my mind that this was a jewelry box. The question was: What kind? Seth occasionally showed a romantic spirit, but he wasnââ¬â¢t the type to do anything crazy like propose. At least I didnââ¬â¢t think so. Hoping for a tennis bracelet, I instead found a ring. But it wasnââ¬â¢t an engagement ring, not in the current way of thinking. It was one of the modern recreations of the Byzantine rings. Only this wasnââ¬â¢t one of the ones weââ¬â¢d seen at Erikââ¬â¢s, not exactly. It was platinum for one thing, glowing soft and silvery in the dim lighting. The smooth disc on top had a dolphin engraved in it, decorated with a few tiny, embedded sapphires. I stared at it, unsure what to say. ââ¬Å"Do you like it?â⬠Seth asked, a hint of nervousness in his voice. ââ¬Å"Iâ⬠¦yeah. Yes, I do. Very much.â⬠My words came out haltingly. ââ¬Å"You seemed so sad about losing the other one that I thought maybe this would be a nice substitute.â⬠He looked so rapt and excited that I couldnââ¬â¢t bear to tell him that not only had I not lost the original ring, Iââ¬â¢d actually hidden it away in the closet so as never to see it again. This one was very different, true, but the similarities were strong enough to dredge up all the dark feelings I tried to keep buried, memories of a sunny day long ago when my husband ââ¬â the husband Iââ¬â¢d eventually betrayed ââ¬â had slipped the other one onto my finger at our wedding. ââ¬Å"Itââ¬â¢s beautiful,â⬠I said after a long stretch of silence, needing to reassure him. It had been very kind, after all. Seth didnââ¬â¢t know my history or the pain intertwined with it. ââ¬Å"Why a dolphin?â⬠ââ¬Å"Yeahâ⬠¦itââ¬â¢s kind of cutesy and trendy, butâ⬠¦well, none of those Greek letters meant much to me. But I read something about dolphins being important in old religions on Cyprus, soâ⬠¦Ã¢â¬ That brought a true smile to my face. ââ¬Å"Yeah. They were. Messengers from the sea gods. Good fortune and all that.â⬠Something occurred to me. ââ¬Å"We saw these at Erikââ¬â¢s, like, a couple days ago ââ¬â but not this one. Howââ¬â¢d you get it? Did he have more in stock? Or did you go somewhere else?â⬠His eyes crinkled with amusement. ââ¬Å"Hey, Iââ¬â¢m learning your powers of persuasion. I got in contact with the artist and commissioned it.â⬠Good lord. Seth had had a custom ring ââ¬â a platinum custom ring ââ¬â made right before Christmas. And heââ¬â¢d had it done in a matter of days. The cost must have been through the roof. The queasy feeling in my stomach intensified. Observing my silence, his smile faltered. ââ¬Å"You sure you like it?â⬠ââ¬Å"Yeah, yeahâ⬠¦of course. I justâ⬠¦Iââ¬â¢m sorry, I donââ¬â¢t know what to say. Itââ¬â¢s great.â⬠I slipped it onto my right ring finger. It fit perfectly. Hesitantly, I met his eyes. ââ¬Å"This is a, uh, friendship ring right?â⬠ââ¬Å"Yeah, donââ¬â¢t worry. If I propose, youââ¬â¢ll know it. For one thing, Iââ¬â¢ll be hyperventilating.â⬠A sly smile ââ¬â surprisingly sexy ââ¬â turned up his lips. ââ¬Å"And itââ¬â¢ll be a ruby.â⬠ââ¬Å"Rubies? No diamonds? Too expensive for the old writerââ¬â¢s salary, huh?â⬠He made a disparaging grunt at that. ââ¬Å"No, I just think diamonds are common, thatââ¬â¢s all. If I get married, itââ¬â¢ll be because something uncommon is occurring. Besides, you wear a lot of red, right? I know how important it is for your accessories to match.â⬠I snorted at that and let him draw me into the bed. He fell asleep quickly, as always, but I lay there, touching the ring. Its metal had warmed to my skin, and I could trace the dolphin and sapphires with my fingertip. The unpleasant memories the ring stirred up hadnââ¬â¢t abated, but somehow, lying in his embrace, they seemed a little less painful. Sleep finally came to me, and I immediately started dreaming ââ¬â the dream. I was back in the kitchen, surrounded by all the same vivid sights, smells, and sounds as before. My hands in the water. The scent of orange soap. ââ¬Å"Sweet Home Alabama.â⬠It was a repeat of what Iââ¬â¢d seen before, my dream-self washing dishes and humming along to the music. She glanced behind her into the other room. This was where the dream had ended last time. Now it kept going. A little girl sat in the living room, about two years old. She was on a blanket on the floor, surrounded by stuffed animals and other toys. She clutched a plush giraffe in her hands. It rattled when she shook it. As though sensing my dream-selfââ¬â¢s gaze, the little girl looked up. She had plump cheeks that hadnââ¬â¢t quite lost their baby fat. Wispy, light brown curls covered her head, and her hazel eyes were large and framed with dark lashes. She was adorable. Behind her on the couch, Aubrey lay curled up in a tight little ball. Another cat ââ¬â covered in orange-and-brown patches ââ¬â sprawled nearby. Iââ¬â¢d never seen it before. A delighted smile spread over the little girlââ¬â¢s face, creating a dimple in one check. A powerful wave of love and joy spread through my dream-self, emotions that my watching self felt. I knew then ââ¬â knew in a way I couldnââ¬â¢t explain but knew with absolute certainty ââ¬â that this girl was my daughter. I woke up. Just like last time, morning had arrived with almost no passage of time for me. Sunlight again poured through the windows, and beside me, Seth still slept. Also like last time, my energy was gone. I was drained. But the ache of that missing energy was nothing compared to the ache I felt from being ripped out of the dream, of being stripped of the powerful emotions my dream-self had felt for that little girl. Her daughter. My daughter. No, that was impossible, I scolded myself. Succubi could have no children. Iââ¬â¢d left that path behind when I sold my soul. It had felt so real, though. So intense. It was impossible for me to have a child, but in that dream, she had been mine. No doubts. Even now, I felt that maternal tug, and not having her here right now tore at my heart. And again, I told myself that was stupid. Dreams werenââ¬â¢t real. Thatââ¬â¢s why they wereâ⬠¦well, dreams. And I had bigger problems to deal with. Like the missing energy. Beside me, Seth stirred and unconsciously pulled the covers around him, leaving me uncovered. I yanked them back, and he turned toward me, opening sleepy eyes. ââ¬Å"Hey,â⬠he said. ââ¬Å"What gives?â⬠ââ¬Å"Not you, apparently.â⬠ââ¬Å"Not you either, apparently.â⬠ââ¬Å"Hey, Iââ¬â¢m the evil one, remember?â⬠We bantered a bit more and continued playing tug-of-war with the covers. I put on a smiling face so I wouldnââ¬â¢t have to explain my problems to him. Finally, I slipped away, though part of me wished I could stay in bed for the rest of the day. Dreaming. But Seth had writing to do, and I had an afternoon shift to work. Back home, I found Vincent up and around, making breakfast in the kitchen with Yasmine. They greeted me boisterously, giggling over some conversation that had occurred before my entrance. ââ¬Å"You want some eggs?â⬠he asked me, catching a stick of butter tossed over by Yasmine. Presumably theyââ¬â¢d gone grocery shopping since I hadnââ¬â¢t had any butter in my kitchen before this. Or any food, really. ââ¬Å"No thanks,â⬠I said, settling myself on a stool. ââ¬Å"I already ate.â⬠ââ¬Å"Youââ¬â¢re missing out,â⬠she said. ââ¬Å"Vincent makes eggs that are so decadent, theyââ¬â¢re totally sending him straight to Hell.â⬠Setting a skillet on the stove, he turned on the burner, listening to the clicking sound made while the gas took a moment to ignite. ââ¬Å"Oh, itââ¬â¢s the eggs that are going to do it, huh? Last time you told me it was going to be my parking.â⬠The angelââ¬â¢s eyes sparkled with mischief. Sheââ¬â¢d pulled her sleek black hair up into a ponytail, making her look very young. Ironic, considering her age was beyond human or succubus comprehension. ââ¬Å"Oh, geez. Yeah. I forgot about that. Huh. Now thereââ¬â¢s a toss-up. Iââ¬â¢m not sure which is going to send you down below faster. Needing a stick of butter to cook two eggs or parallel parking three feet from the curb.â⬠He jabbed her arm with a wooden spoon. ââ¬Å"Three feet? You know, Iââ¬â¢ve never even seen you drive a car. The only thing you drive is me ââ¬â crazy.â⬠ââ¬Å"Oh yeah, whatever. You were crazy before I ever came along.â⬠Glancing back and forth between them as they bickered further, I realized theyââ¬â¢d forgotten my presence. Feeling intrusive, I discretely backed away, down the hall and to my bedroom. Closing the door, I glanced in astonishment at Aubrey. She sprawled on my bed, warmed by a patch of sunshine. ââ¬Å"Has that been going on all morning, Aub?â⬠Yawning, she blinked at me with green eyes and then curled into a perfect white ball ââ¬â similar to the position Iââ¬â¢d seen her in in the dream. She covered her face with one paw. Um, okay. This was unexpected. I mean, was I crazy? Or had theyâ⬠¦had Yasmine and Vincent been flirting? I mean, sure she was a friendly angel and everything, but thatâ⬠¦yes, the more I thought about it, the more I believed they had been flirting. More than flirting. Weirder still, it hadnââ¬â¢t been the kind of banter two people toss back and forth during the courtship phase either. It was the familiar teasing of two people who had been together for a long time, two people so utterly comfortable in each otherââ¬â¢s presence that they could almost finish each otherââ¬â¢s sentences. It was like the phenomenon Erik had described with Seth and me. ââ¬Å"Theyââ¬â¢re in love,â⬠I told Aubrey disbelievingly. She continued to ignore me. How did that even work? They couldnââ¬â¢t be sleeping together. Iââ¬â¢d learned a while back that doing that would make an angel fall, and Yasmine was still clearly on the side of truth and justice. So what did that mean? Was it okay if an angel loved a human so long as they stayed physically apart? Something inside of me didnââ¬â¢t think so. After seeing how prudish Joel had been, I felt pretty confident even a chaste love affair wouldnââ¬â¢t fly with him or the others. So none of them probably knew, not even Carter. And honestly, I didnââ¬â¢t know if I wanted to know. I was a sucker for star-crossed lovers, but those relationships never actually ended well. Grabbing some clothes and heading for the shower, I realized I might be witnessing a romance even more fucked up than my own. Whoââ¬â¢d have thought that could happen? I guessed with angels, miracles really were possible. I finished showering and drying my hair, still pondering the puzzle of this love affair. I headed back out to the living room, wondering if Iââ¬â¢d find more flirtatious behavior. Instead, what I found was a familiar and unwelcome immortal signature. Slimy and musky. Niphon was sitting on my couch. How to cite Succubus Dreams CHAPTER 6, Essay examples
Monday, May 4, 2020
Variance Analyis
Question: Describe about the Variance Analyis? Answer: Introduction A budget can be defined as the quantitative expression of a plan which is defined for a specific period of time. The strategic plans of the business units can be expressed in the form of a budget. It is used to forecast the future expenses and income (Maher, Weil and Stickney, 2015). Flexible Budget A flexible budget can be defined as the budget that will adjust with the changes in the volume of activity. The flexible budget restructures itself on the basis of the level of activity. Thus it serves as an effective tool for evaluating the performance of the managers. The model of flexible budget can be used to determine the financial results at the various activity levels (Smith, 2002). Difference between Flexible Budget and Static Budget A static budget does not change with the change in the actual volume of output. But a flexible budget can change with the change in the level of activity. A static budget is prepared assuming that all the other conditions affecting the budget will remain unaltered. But in case of flexible budget it can be prepared at the different levels of the activity (Oliver, 2015). The application of static budget is limited and it is an ineffective tool for controlling the cost. On the other hand, the flexible budget has wide application and serves as an effective tool for controlling cost (Berger, 2011). Types of Variance Analysis The variance analysis is done to investigate the variations in the financial performance from the standards that has been defined by the budget of the organization. The types of variance analysis are as follows Sales volume variance Sales mix variance Sales Price variance Sales Quantity variance Direct material price variance Direct material usage variance Direct labor rate variance Direct labor efficiency variance Variable overhead spending variance Variable overhead efficiency variance (Needles, Powers Crosson, 2011) Reasons for implementing flexible Budget of Manufacturing In a manufacturing organization, there is variance in the operational activities with the changes in the volume of production. The change in the volume of production will change the material volume, labor hours and cost of production. Thus for a manufacturing organization it is essential to use a flexible budget to meet with the changing need of the production (Davoren, 2015). Variance Analysis Direct Material Price Variance Budgeted cost of cakes Actual cost of cakes Flour $ 1.25 $ 1.05 Yeast $ 0.05 $ 0.05 Sugar $ 0.25 $ 0.25 Eggs $ 0.75 $ 0.55 Butter $ 0.15 $ 0.15 Frosting $ 0.95 $ 0.75 Production Payroll $ 4.50 $ 4.50 Total material cost $ 7.90 $ 7.30 Actual Quantity 2700 Budgeted Quantity 2500 Direct Material Price variance (Actual price - Standard Price ) * Actual Quantity $ (1,620.00) Favorable Direct Material Quantity Variance Budgeted cost of cakes Actual cost of cakes Flour $ 1.25 $ 1.05 Yeast $ 0.05 $ 0.05 Sugar $ 0.25 $ 0.25 Eggs $ 0.75 $ 0.55 Butter $ 0.15 $ 0.15 Frosting $ 0.95 $ 0.75 Production Payroll $ 4.50 $ 4.50 Total material cost $ 7.90 $ 7.30 Actual Quantity 2700 Budgeted Quantity 2500 DM Quantity Variance $ 1,580.00 UnFavorable Direct labor Rate Variance Budgeted cost of Labor per hour $9.00 Actual cost of labor per hour $9.25 Budgeted Hours of Production 1250 Actual Hours of Production 1400 Actual cost $12,950.00 Standard cost of actual hours $12,600.00 Variance Actual cost - Standard cost of Actual hours Unfavorable $350.00 Direct Labor Efficiency Variance Budgeted rate per hour of direct labor $9.00 Actual Hours 1400 Budgeted Hours 1250 Direct Labor Efficiency variance $1,350.00 Unfavorable Variable Overhead Spending Variance Actual Hours worked 1400 Actual overhead rate $ 1.79 Standard overhead rate $ 0.25 Variable overhead Spending Variance $ 2,150.00 Unfavorable Variable Overhead Efficiency Variance Standard direct labor hours allowed 1250 Actual direct labor hours 1400 Standard variable overhead rate $ 0.25 Variable Overhead Efficiency variance $ (37.50) Favorable References Berger, A. (2011). Standard Costing, Variance Analysis and Decision-Making (pp. 1-13). Davoren, J. (2015). The Advantages of a Flexible Budget. Small Business - Chron.com. Retrieved 12 February 2015, from https://smallbusiness.chron.com/advantages-flexible-budget-57105.html Maher, M., Weil, R., Stickney, C. (2015). Managerial Accounting: An Introduction to Concepts, Methods and Uses (pp. 300-500). Needles, B., Powers, M., Crosson, S. (2011). Principles of accounting. Mason, Ohio: Cengage Learning. Oliver, L. (2015). The Cost Management Toolbox: A Manager's Guide to Controlling Costs and ... (pp. 55-100). Smith, G. (2002). Managerial Accounting for Libraries and Other Not-for-profit Organizations (pp. 90-110).
Monday, March 30, 2020
Goya, Beethoven, Wordsworth free essay sample
Artist, Writers, and Composer Soya was most important Spanish artist of the late eighteenth and early nineteenth centuries. HIS full name was Francisco Joss De Soya, Born In Fondness, he later moved with his parents to Sarasota and, at the age of fourteen, began studying with the painter Joss Lug;n Martinez who live from 1710 to 1785. Soya came to artistic maturity during this age of enlightenment. The painter brothers Francisco and Ram?n Bayou y Scubas had set up shop In 1763 and Soya Joined their shop/ studio, eventually marrying the brothers sister Josef.Soys intro to the royal workshops was a relationship that lasted the rest of his life and spanned four ruling monarchies began in 1774. As Soya continued to move in circles of royal patronage, he received more commissions from the aristocracy. Between 1785 and 1 788, he painted executives and their barnacles from the Bank of San Carols, Including the count of Altair. We will write a custom essay sample on Goya, Beethoven, Wordsworth or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page At the age of forty, Soya was appointed painter to King Charles Ill, and, in 1789, he was promoted to court painter under the newly accessioned Charles IV.Soya became isolated from political and Intellectual life In Madrid, between 1820 ND 1823; he completed a series of very private works In fresco at his small country retreat, Quanta del Sword (the Deaf Mans House). Today referred to as the Black Paintings, they are compelling in their sinister and often horrifying scenes with dark. Emotional undertones. Throughout his life the composer Ludwig van Beethoven completed numerous works. Each piece has Its own style and design, and included variation and modulation.Little is known about Beethovens actual birth, due to the idea that Beethoven believed himself to be two years younger than his family and community suggested he was. Beethoven was the second child born to his parents, and was their only child who would ever show any Interest and talent In the fine arts, namely musical composition and performance. Life in his home was peaceful for the majority of the time, but when young Ludwig newfound talent in music surfaced, his carefree youth soon turned to a violence filled quest for what his father desired most In life; Fame and Fortune. Beethovens father, a drunk, who would often pull the boy from his bed at unspeakable hours of the morning and he force him to practice the piano until dawn, or until the small child could no longer function due to sleep privation. With his newfound talent came a very unpleasant childhood, due to his fathers brutality, Beethoven was also a fan of counterpoint which Is two melodies played on top of one another.Although Beethovens works evened from chronicles to sonatas, his specialties and basically favorites were piano concertos, symphonies, string quartets ; piano sonatas. William Wordsmith was born April 7, 1770, at Courthouse In Cumberland, England. His poetry, and especially his poems on solitude, must have been extremely Influenced by the death of his mother and the splitting up of his family when he was only 8. At that time, fate sent him to live in Washed, England, where his teacher started him on writing poetry.Wordsmith otter. Fate again came in when, as a young man, he received an inheritance which gave him the freedom to study literature. One might guess that this is when he first became part of the Romantic Movement. The poetry of William Wordsmith beautifully displays the characteristic themes of English Romanticism. Wordsmiths poems express basic feelings and soaring emotions, idealize the simplicity of a simple life, portray the glories of nature, and give height to the imagination, with symbols, colorful imagery and high ideals.
Saturday, March 7, 2020
Battle of Makin in World War II
Battle of Makin in World War II The Battle of Makin was fought November 20-24, 1943, during World War II (1939-1945). With the end of the fighting on Guadalcanal, Allied forces began planning for a march across the Pacific. Selecting the Gilbert Islands as the first target, planning moved forward for landings on several islands including Tarawa and Makin Atoll. Moving forward in November 1943, American troops landed on the island and succeeded in overwhelming the Japanese garrison. Though the landing force sustained relatively light casualties, the cost of taking Makin increased when the escort carrier USS Liscome Bay was torpedoed and lost with 644 of its crew. Background On December 10, 1941, three days after the attack on Pearl Harbor, Japanese forces occupied Makin Atoll in the Gilbert Islands. Meeting no resistance, they secured the atoll and commenced construction of a seaplane base on the main island of Butaritari. Due to its location, Makin was well positioned for such an installation as it would extend Japanese reconnaissance abilities closer to American-held islands. Construction progressed over the next nine months and Makins small garrison remained largely ignored by Allied forces. This changed on August 17, 1942, when the Butaritari came under attack from Colonel Evans Carlsons 2nd Marine Raider Battalion (Map). Landing from two submarines, Carlsons 211-man force killed 83 of Makins garrison and destroyed the islands installations before withdrawing. In the wake of the attack, the Japanese leadership made moves to reinforce the Gilbert Islands. This saw the arrival on Makin of a company from the 5th Special Base Force and the construction of more formidable defenses. Overseen by Lieutenant (j.g.) Seizo Ishikawa, the garrison numbered around 800 men of which about half were combat personnel. Working through the next two months, the seaplane base was completed as were anti-tank ditches towards the eastern and western ends of Butaritari. Within the perimeter defined by the ditches, numerous strong points were established and coastal defense guns mounted (Map). Allied Planning Having won the Battle of Guadalcanal in the Solomon Islands, the Commander-in-Chief of the U.S. Pacific Fleet, Admiral Chester W. Nimitz desired to make a thrust into the central Pacific. Lacking the resources to strike directly at the Marshall Islands in the heart of the Japanese defenses, he instead began making plans for attacks in the Gilberts. These would be the opening steps of an island hopping strategy to advance towards Japan. Another advantage of campaigning in the Gilberts was the islands were within range of U.S. Army Air Forces B-24 Liberators based in the Ellice Islands. On July 20, plans for invasions of Tarawa, Abemama, and Nauru were approved under the code name Operation Galvanic (Map). As planning for the campaign moved forward, Major General Ralph C. Smiths 27th Infantry Division received orders to prepare for the invasion of Nauru. In September, these orders were changed as Nimitz grew concerned about being able to provide the needed naval and air support at Nauru. As such, the 27ths objective was changed to Makin. To take the atoll, Smith planned two sets of landings on Butaritari. The first waves would land at Red Beach on the islands western end with the hope of drawing the garrison in that direction. This effort would be followed a short time later by landings at Yellow Beach to the east. It was Smiths plan that the Yellow Beach forces could destroy the Japanese by attacking their rear (Map). Battle of Makin Conflict: World War II (1939-1945)Dates: November 20-23, 1943Forces Commanders:AlliesMajor General Ralph C. SmithRear Admiral Richmond K. Turner6,470 menJapaneseLieutenant (j.g.) Seizo Ishikawa400 soldiers, 400 Korean laborersCasualties:Japanese: approx. 395 killedAllies: 66 killed, 185 wounded/injured Allied Forces Arrive Departing Pearl Harbor on November 10, Smiths division was carried on the attack transports USS Neville, USS Leonard Wood, USS Calvert, USS Pierce, and USS Alcyone. These sailed as part of Rear Admiral Richmond K. Turners Task Force 52 which included the escort carriers USS Coral Sea, USS Liscome Bay, and USS Corregidor. Three days later, USAAF B-24s commenced attacks on Makin flying from bases in the Ellice Islands. As Turners task force arrived in the area, the bombers were joined by FM-1 Wildcats, SBD Dauntlesses, and TBF Avengers flying from the carriers. At 8:30 AM on November 20, Smiths men commenced their landings on Red Beach with forces centered on the 165th Infantry Regiment. M3 Stuart light tanks on Makin, November, 1943. US Army Fighting for the Island Meeting little resistance, American troops quickly pressed inland. Though encountering a few snipers, these efforts failed to draw Ishikawas men from their defenses as planned. Approximately two hours later, the first troops approached Yellow Beach and soon came under fire from Japanese forces. While some came ashore without issue, other landing craft grounded offshore forcing their occupants to wade 250 yards to reach the beach. Led by the 165ths 2nd Battalion and supported by M3 Stuart light tanks from the 193rd Tank Battalion, the Yellow Beach forces began engaging the islands defenders. Unwilling to emerge from their defenses, the Japanese forced Smiths men to systematically reduce the islands strong points one by one over the next two days. USS Liscome Bay (CVE-56), September 1943. Public Domain Aftermath On the morning of November 23, Smith reported that Makin had been cleared and secured. In the fighting, his ground forces sustained 66 killed and 185 wounded/injured while inflicting around 395 killed on the Japanese. A relatively smooth operation, the invasion of Makin proved far less costly than the battle on Tarawa which occurred over the same time span. The victory at Makin lost a bit of its luster on November 24 when Liscome Bay was torpedoed by I-175. Striking a supply of bombs, the torpedo caused the ship to explode and killed 644 sailors. These deaths, plus casualties from a turret fire on USS Mississippi (BB-41), caused U.S. Navy losses to total 697 killed and 291 wounded.
Thursday, February 20, 2020
John Locke and the Tacit Consent Theory Essay Example | Topics and Well Written Essays - 2000 words
John Locke and the Tacit Consent Theory - Essay Example John Lockeââ¬â¢s Theory of Tacit Consent is actually necessary but should not be the only basis of the legitimacy of a government. According to John Locke, the so-called Tacit Consent Theory refers to the notion that ââ¬Å"one can only become a full member of society by an act of express consentâ⬠(Tuckness), which may translate as ââ¬Å"simply by walking along the highways of a country a person gives tact consent to the government and agree to obey it while living in its territoryâ⬠(Tuckness). This is, in fact, a rather self-explanatory definition of tacit consent. The point of Locke then is that ââ¬Å"a government can only be legitimate when its citizens have consented to itâ⬠(Greenwood). Tacit consent, therefore, becomes for Locke an implication or indication not only of consent but also of obligation. This means that the idea of being in a particular place implies two things ââ¬â that one ââ¬Å"voluntarilyâ⬠or ââ¬Å"tacitlyâ⬠consents to be ing under the governance of the law of that place, and that one therefore is obliged to follow the law of that place. Furthermore, this obligation to the law is also tantamount to consenting to be subject to the sanctions that will result if the law is not followed. This idea ââ¬â the Tacit Consent Theory, however, no matter how logical it may sound, lends itself to several flaws. One objection to Lockeââ¬â¢s theory of tacit consent is that Locke cannot possibly expect political obligation from the citizens since, based on the theory of tacit consent, it is the citizensââ¬â¢ consent that precedes and determines the legitimacy of the government, and not the other way around. According to Locke, ââ¬Å"a government can only be legitimate when its citizens have consented to itâ⬠(Greenwood). This means that unless the citizens consent to the dictates and laws of the government, this government may exist but will remain illegitimate. The citizensââ¬â¢ consent therefore is essential to determining the legitimacy of the government. If, therefore, the actions of the government ââ¬â imposing laws and sanctions ââ¬â are dependent upon this legitimacy, then these actions are all dependent upon the consent of the citizens. In simple terms, if the citizens do not consent to the legitimacy of the government ââ¬â or if there is no public trust ââ¬â then the government cannot therefore impose laws on the citizens as well as sanctions if they violate these laws. However, Locke would answer this objection using his idea of the ââ¬Å"majority,â⬠which is clearly stated in Sections 97 and 98 in Chapter VIII of his Second Treatise of Government. Although negatively stated by Locke in Section 97, his point is that ââ¬Å"â⬠¦every man [should] submit to the determination of the majority [or else he] would signify nothing and be no compact, if he be left free, and under no ties than he was in before in the state of natureâ⬠(Locke). M oreover, Section 98, although also negatively stated, claims that ââ¬Å"if the consent of the majority shall notâ⬠¦be received as the act of the whole, [this] will necessarily keep many away from the pubic assemblyâ⬠(Locke). If Locke therefore would argue with the first objection stated above, he would simply state, based on the provisions of Sections 97 and 98, that the government is simply synonymous to the ââ¬Å"majorityâ⬠who declare among themselves that certain laws and sanctions should be imposed on the whole body of citizenry. In short, the government, to which some citizens may claim that they have no compulsory allegiance or political obligat
Tuesday, February 4, 2020
Strategic planning Essay Example | Topics and Well Written Essays - 500 words
Strategic planning - Essay Example A firm aspiring to venture into the manufacturing industry usually takes considerable time before turning into a manufacturing firm. Rudd Corporation has been in the industry for only seventeen years, yet it is already considered as manufacturing firm. ââ¬ËManagement by Objectivesââ¬â¢ is a term that refers to the process of stating and defining the objectives of an organization to the management and employees to get the bet out of the organization. Rudd Corporation can put into plan strategies of using technological ladders as short term objective to tackle the situation inside the corporation. The objectives for using technological ladders in the corporation are to lessen the number of slips, trips and falls in the organization. Secondly, the corporation uses technological ladders to simplify the ease of doing a task in the corporation and increase their profit limits. Preparing a research budget for Rudd Corporation entails the overview of the materials required. Rudd Corporation requires buying electronic ladders. Rudd requires a business plan to help in the running of its daily activities which operate automatically. The corporation should put a side the continuance fees annually to repair the automatic ladders used in the corporation. The maintenance of the ladders will prevent against unnecessary break downs and injuries in the corporation. A strategic plan provides the establishment and structure for a business plan. Ruddââ¬â¢s corporation tactical plan should relate to the duration or purpose of the business. An example is that Ruddââ¬â¢s management should clearly state if the corporation is short or long term venture, and put appropriate strategies to match the nature of the corporation. Tactical plans should be undertaken by Ruddââ¬â¢s management on the employees required in the organization. The corporation should employ skilled and physically fit employees, since the nature of work in the corporation is demanding (Olsen, 384). The goals
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